ISSAI Executive Summaries
ISSAI 5440 – Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits
The guide seeks to increase SAIs capacity by providing a general framework that can be used to approach the audit of public debt and specific advice on how to conduct substantive audit tests.
|Level 4: Specific Auditing Guidelines - Guidelines on Audit of Public Debt|
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
The guide is designed to be relevant and accessible to a wide audience. Information is presented in general terms to identify concepts and issues that auditors can consider when examining public debt.
Scope - Content:
The guide is organized around INTOSAI field standard requirements. Each field standard is considered in turn to provide a structured approach to the complete audit process.
The document consists of four parts:
Author - Committee:
INTOSAI Committee on Public Debt
Approved at XIXth Congress of INTOSAI, Mexico 2007
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